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系統識別號 U0026-0607201500292900
論文名稱(中文) 政商關係對移轉訂價及有效稅率之間關係的調節作用
論文名稱(英文) The Moderating Role of Political Connection on the Relation between Transfer Pricing and Effective Tax Rate
校院名稱 成功大學
系所名稱(中) 會計學系
系所名稱(英) Department of Accountancy
學年度 103
學期 2
出版年 104
研究生(中文) 程廣育
研究生(英文) Kuang-Yu Cheng
學號 R16021174
學位類別 碩士
語文別 英文
論文頁數 42頁
口試委員 指導教授-楊朝旭
口試委員-陳政芳
口試委員-黃炳勳
口試委員-蔡柳卿
中文關鍵字 有效稅率  政商關係  移轉訂價  避稅 
英文關鍵字 effective tax rate  political connections  transfer pricing  tax avoidance 
學科別分類
中文摘要 本研究目的為探討移轉訂價對公司有效稅率的影響,以及財經政商關係是否對這個關係有調節的效果。公司使用移轉訂價來避稅一直是各國政府長久以來頭痛的議題,這是透過將利潤移轉到低或是零稅率的地方而達成的。本研究使用了從2011年至2013年的台灣公司為樣本,結果指出台灣公司確實有使用移轉訂價來讓公司取得一個較低的有效稅率,這個結論與先前的研究還有預期相符。本研究也探討了公司會不會透過政商關係來使用移轉訂價取得較低的有效稅率,但結果顯示不論是財經政商關係或是其他政商關係都沒有此跡象。本研究另外發現了有政商關係的台灣公司享有較低的有效稅率,這個結論與近期兩篇在探討其他兩個亞洲國家:馬來西亞及中國的研究相同。
英文摘要 The study investigates the effects of transfer pricing on firms’ effective tax rates, and whether having a financial-economic political connections further moderates this relationship. Firms’ use of transfer pricing to avoid tax has long been an issue for the governments, this done by shifting the income to low taxation areas. Using data for Taiwanese firms from 2011 to 2013, the results show that firms in Taiwan use transfer pricing to have a lower effective tax rate. This result is consistent with theoretical expectations and prior research. Furthermore, this study explores whether a financial-economic political connection through the board use transfer pricing as a tool to achieve a lower tax rate, but did not find enough evidence to show that firms use transfer pricing through this kind of political connection, or any other levels of political connections. However, the results show that, in general, firms with political connections also have a lower effective tax rate. This is accordance with recent studies on two other Asian countries: Malaysia and China.
論文目次 1. INTRODUCTION 1
1.1 Background 1
1.2 Motivation and purpose 3
1.3 Contributions of this study 3
1.4 Framework of this study 4
2. LITERATURE REVIEW 6
2.1 Transfer pricing 6
2.2 Effects of transfer pricing on tax 6
2.3 Effect of political connections on tax 7
2.4 Effects of stronger connections 9
2.5 Effective tax rate 10
2.6 Other factors that affect the effective tax rate 10
3. HYPOTHESES AND RESEARCH DESIGN 13
3.1 Transfer pricing and effective tax rate 13
3.2 Moderating role of political connection on effective tax rate 13
3.3 Research model 14
3.4 Variable definitions 15
3.4.1 Effective tax rate 15
3.4.2 Transfer pricing 17
3.4.3 Political connection 17
3.4.4 Control variables 19
4. RESULTS 21
4.1 Sample 21
4.2 Descriptive statistics 24
4.3 Correlation analysis 26
4.4 Empirical results 27
5. ADDITIONAL TESTS 30
5.1 Different political connections 30
5.2 Different effective tax rate measures 33
6. CONCLUSION AND FUTURE RESEARCH 36
6.1 The conclusion of this study 36
6.2 Limitations 37
6.3 Future improvements 38
7. REFERENCES 39
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